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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/125508

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/125508

Title:	作業價值管理在虛實整合的零售業之運用 - 以某電子產品零售公司為例 The Application of Activity Value Management in Click-and-Mortar Retailers - A Case Study in Electronic Retailer Company
Authors:	葉哲宇 Yeh, Che-Yu
Contributors:	吳安妮葉哲宇 Yeh, Che-Yu
Keywords:	全通路零售業虛實整合作業價值管理 Omni-Channel Retailer Click-and-Mortar AVM
Date:	2019
Issue Date:	2019-09-05 15:40:22 (UTC+8)
Abstract:	全通路零售的來臨改變了零售的經營模式，零售活動從企業導向轉變成顧客導向。為提升顧客之滿意度，零售業者開始進行線上及線下通路的整合，成為虛實整合的零售業者。而運用作業價值管理，能夠幫助虛實整合的零售業取得原因及結果之資訊，透過這些資訊，能夠以較全面的觀點發覺管理問題，進而執行更有效的決策。因此本研究探討虛實整合的零售業為何需要作業價值管理、如何實施作業價值管理及實施後的效益。 The advent of omni-channel has changed retail business model. Retail activities shift from enterprise orientation to customer orientation. In order to improve customer satisfaction, Retailers integrate online and offline channels to become click-and-mortar retailers. AVM can help click-and-mortar retailers to obtain cause and effect information. The decision maker would have a comprehensive perspective to find management problems and make effective decisions by using these information. Therefore, this study discusses that why do click-and-mortar retailers need AVM, and explores the method and benefit of Application of AVM in click-and-mortar retailers.
Reference:	中文部分王曉鋒、張永強與吳笑一，2015，零售4.0。台北：天下文化。李飛，2012，迎接中國多渠道零售革命的風暴。北京工商大學學報，第27卷第3期：1-9。李飛，2013，全渠道零售的含意、成因及對策¬—再論迎接中國多渠道零售革命風暴。北京工商大學學報，第28卷第2期：1-11。李飛，2014，全渠道營銷理論—三論迎接中國多渠道零售革命風暴。北京工商大學學報，第29卷第3期：1-12。吳安妮，2011，以一貫之的管理－整合性策略價值管理系統(ISVMS)，會計研究月刊，第312期：106-120。吳安妮，2015，管理會計技術商品化：以ABC為核心之作業價值管理系統(AVMS)為例，會計研究月刊，第359期：20-24。勤業眾信，2019，2019零售力量與趨勢展望：轉型在即。經濟部商業司，2016，全通路經營：良興與通路夥伴共創雙贏。經濟部統計處，2018，批發、零售及餐飲業經營實況調查報告。精誠資訊，2018，智慧零售白皮書。英文部分 Gupta, M., and K. Galloway. 2003. Activity-based costing/management and its implications for operations management. Technovation 23 (2): 131-138. Kaplan, R. S., and R. Cooper. 1998. Cost & effect: using integrated cost systems to drive profitability and performance. Havard Business Press. KPMG. 2019. Retail trends 2019. Available at: https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/02/global-retail-trends-2019-web.pdf Scheider, A. J. 1992. TQM and the financial function. Journal of Business Strategy 13 (5): 23-24. Turney, P. B. 2005. Common cent: how to succeed with activity-based costing and activity-based management. McGraw-Hill. Verhoef, P. C., P. K. Kannan, J. Jeffrey Inman. 2015. From Multi-Channel Retailing to Omni-Channel Retailing. Introduction to the Special Issue on Multi-Channel Retailing. Journal of Retailing 91 (2): 174-181. Yin, R. K. 2009. Case study research: design and methods. 4th edition. Thousand Oaks, CA: Sage.
Description:	碩士國立政治大學會計學系 106353040
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0106353040
Data Type:	thesis
DOI:	10.6814/NCCU201900893
Appears in Collections:	[會計學系] 學位論文

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